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You will find in this page the useful BIR forms that you need to download which could be useful for your individual or business needs. Just click on the form that you need and the download link will be presented to you immediately.

Complying with the BIR should be of utmost priority because this taxing authority has the capacity to destroy a business if it does not comply with its rules and regulations. Make sure that you download the BIR forms that are applicable for you and your business.

This form is to be accomplished every time a taxpayer pays taxes and fees which do not require the use of a tax return such as second installment payment for income tax, deficiency tax, delinquency tax, registration fees, penalties, advance payments, deposits, installment payments, etc.

Filing Date

This form shall be accomplished: 1 Every time a tax payment or penalty is due or an advance payment is made; 2. Upon receipt of a demand letter / assessment notice and/or collection letter from the BIR; and 3. Upon payment of annual registration fee for a new business and for renewals on or before January 31 of every year.

This form shall be used by any person, natural or juridical, including estates and trusts, who are issued Letter Notices generated through the following third-party information (TPI)data matching programs:

1. Reconciliation of Listings for Enforcement (RELIEF)/Bureau of Customs (BOC) Data Program; and

1. All government offices, bureaus, agencies or instrumentalities, local government units, government owned and controlled corporation on money payments made to private individuals, corporations, partnerships, associations and other juridical/artificial entities as required under RA Nos. 1051, 7649, 8241, 8424 and 9337.

2. Payors to non-residents receiving income subject to value-added tax.

4. Payors to persons, natural or juridical, subject to percentage tax under Sec. 116 of the Tax Code, (ATC 082 & 084), if the taxpayer-payee opts to remit his percentage tax through the withholding and remittance of the same by the withholding agent-payor which option is manifested by filing the “Notice of Availment of the Option to Pay the Tax through the Withholding Process”, copy-furnished the withholding agent-payor and the Revenue District Offices of both the payor and payee.

Filing Date

The withholding tax return shall be filed and the tax paid on or before the tenth (10th) day of the month following the month in which withholding was made.

This return is filed by every Withholding Agent (WA)/payor who is either an individual or non-individual, required to deduct and withhold taxes on income payments subject to Expanded / Creditable Withholding Taxes.

Filing Date

Manual

EFPS

Large and Non-large Taxpayer

On or before the tenth (10th) day of the month following the month in which withholding was made except for taxes withheld for the month of December which shall be filed on or before January 15 of the succeeding year.

In accordance with the schedule set forth in RR No. 26-2002 as follows:

Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.)Description

This return is filed by all banks, non-bank financial intermediaries, finance corporations, investment and trust companies and similar institutions for final income tax withheld on interest paid/accrued on deposit and yield or any other monetary benefit from deposit substitutes and from trust fund and similar arrangements.

Filing Date

Manual

EFPS

Large and Non-large Taxpayer

On or before the tenth (10th) day of the month following the month in which withholding was made except for taxes withheld for the month of December which shall be filed on or before January 15 of the succeeding year.

In accordance with the schedule set forth in RR No. 26-2002 as follows:

Quarterly Remittance Return of Final Income Taxes Withheld (On Fringe Benefits Paid to Employees Other than Rank and File)Description

This return is filed by every Withholding Agent (WA / payor) who is either an individual or non-individual, required to deduct and withhold taxes on fringe benefits furnished or granted to employees other than rank and file employees subject to Final Withholding Taxes.

Filing Date

To (Manual)

To (EFPS)

On or before the tenth (10th) day of the month following the quarter in which the withholding was made

On or before the fifteenth (15th) day of the month following the quarter in which the withholding was made

1604CF Annual Information Return of Income Tax Withheld on Compensation and Final Withholding Taxes

Annual Information Return of Income Tax Withheld on Compensation and Final Withholding Taxes

Description

This return is filed by every employer or withholding agent/payor who is either an individual, estate, trust, partnership, corporation, government agency and instrumentality, government-owned and controlled corporation, local government unit and other juridical entity required to deduct and withhold taxes on compensation paid to employees and on other income payments subject to Final Withholding Taxes.

Filing Date

On or before January 31 of the year following the calendar year in which the compensation payment and other income payments subject to final withholding taxes were paid or accrued.

This return is filed by every withholding agent/payor who is either an individual, estate, trust, partnership, corporation, government agency and instrumentality, government-owned and controlled corporation, local government unit and other juridical entity required to deduct and withhold taxes on income payments subject to Expanded Withholding Taxes, or making income payments not subject to withholding tax but subject to income tax.

Filing Date

On or before March 1 of the year following the calendar year in which the income payments subject to expanded withholding taxes or exempt from withholding tax were paid or accrued.

Account Information Form (AIF) for Self-employed Individuals, Estates and Trusts (engaged in trade and business)

Description

A revised form designed in line with the BIR Integrated Tax System (ITS) to be used as attachment to BIR Form No. 1701 and to be accomplished by self-employed individuals, estates and trusts engaged in trade and business, which shall contain the taxpayer’s business profile information and other relevant data to be lifted from the Audited Financial Statements. BIR Form 1701 AIF is not, however, required for individual taxpayers who opted for Optional Standard Deduction (OSD).

Filing Date

This form is filed on or before April 15 of each year covering income for the preceding taxable year

1702-AIF Account Information Form (AIF) For Corporations and Partnerships in General

Account Information Form (AIF) For Corporations and Partnerships in General

Description

A revised form designed in line with the BIR Integrated Tax System (ITS) to be used as attachment to BIR Form No. 1702 and to be accomplished by corporations and partnerships which contains the taxpayer’s business profile information and other relevant data to be lifted from the Audited Financial Statements.

Filing Date

Filed together with the Annual Income Tax Return – on or before the 15th day of the fourth (4th) month following the close of the calendar or fiscal year, as the case may be.

Application for Registration Information Update for Updating / Cancellation of Registration / Cancellation of TIN / New Copy of TIN card / New copy of Certificate of Registration

Description

This form is to be accomplished by all taxpayers who intend to update/change any data or information, e.g. transfer of business within the same RDO, change in registered activities, cancellation of business registration due to closure of business or transfer to other district, or replacement of lost TIN Card/ Certificate of Registration.

To be filed with the RDO having jurisdiction over the taxpayer, whether Head Office or branch.

Filing Date

Filed each time taxpayer needs to register the change in registration such as but not limited to change in registered activities, change in tax type details etc. except those changes to be filed under Form 2305; replacement of lost TIN Card / lost Certificate of Registration or cancellation or registration and/or TIN.

Application for Permit to Use Cash Register machines/Point-of-Sale Machine

Description

This form is to be accomplished by all taxpayers who intend to use Cash Register Machines in lieu of Official Receipts/ Invoices, or Cash Register Machine used as cash depository; or Point-of-Sale Machine in lieu of Official/ Invoices.

To be filed with the RDO having jurisdiction over the Head Office or branch.

Filing Date

Filed each time taxpayer will use a new cash register machine unit or point-of-sale machine unit.

1. In the case of constructive affixture of documentary stamps, by the person making, signing, issuing, accepting, or transferring documents, instruments, loan agreements and papers, acceptances, assignments, sales and conveyances of the obligation, right or property incident thereto wherever the document is made, signed, issued, accepted or transferred when the obligation or right arises from Philippine sources or the property is situated in the Philippines at the same time such act is done or transaction had;

2. by a metering machine user who imprints the documentary stamp tax due on the taxable document; and

3. by a revenue collection agent for remittance of sold loose documentary stamps.Whenever one party to the taxable document enjoys exemption from the tax herein imposed, the other party thereto who is not exempt shall be the one directly liable for the tax.

Filing Date

The return shall be filed within five (5) days after the close of the month when the taxable document was made, signed, issued, accepted or transferred or when reloading a metering machine becomes necessary or upon remittance by revenue collection agents of collection from the sale of loose stamps.

For EFPS Taxpayer

The deadline for eletronically filing and paying the taxes due thereon shall be in accordance with the provisions of existing applicable revenue issuances.

This return shall be filed in triplicate by the following person making, signing, issuing, accepting or transferring the document or facility evidencing transaction:

1. Every natural or juridical person, resident or non-resident, for sale, barter, exchange or other onerous disposition of shares of stock in a domestic corporation, classified as capital asset, not traded in the local stock exchange;

2. Every withholding agent/buyer/seller on the sale, transfer or exchange of real property classified as capital asset. The “sale” includes pacto de retro sale and other forms of conditional sale; and

3. Every withholding agent/buyer/seller on the sale, transfer or exchange of real property classified as ordinary asset.

Filing Date

The return shall be filed and the tax paid within (5) days after the close of the month when the taxable document was made, signed, issued, accepted or transferred.

This application form shall be filed by Taxpayer (whether individual, estate and trust or corporation) or the taxpayer’s authorized representative to indicate his/its offer for abatement/cancellation of tax/penalties/interest.

2. First buyer, purchaser or transferee for local sale, barter, transfer or exchange of indigenous petroleum, natural gas or liquefied natural gas; and

3. Owner or person having possession of the minerals and mineral products which were mined, extracted or quarried without the payment of excise tax.

Filing Date

For each place of production, a separate return shall be filed and the excise tax shall be paid upon removal of the mineral products from the place of production. In the case of locally produced or extracted minerals or quarry resources where the mine site or place of extraction is not the same as the place of processing or production, the return shall be filed and the excise tax paid to the Revenue District Office having jurisdiction over the locality where the same are mined, extracted or quarried.

On locally produced or extracted metallic mineral or mineral products, the person liable shall file a return and pay the tax within fifteen (15) days after the end of the calendar quarter when such products were removed, subject to the filing of a bond in an amount which approximates the amount of excise tax due on the removals for the said quarter.

1. Manufacturer or producer of locally manufactured or produced tobacco products;

2. Wholesaler, manufacturer, producer, owner or operator of the redrying plant, as the case may be, with respect to the payment of inspection fee on leaf tobacco, scrap, cigars, cigarettes and other tobacco products;

3. Owner or person having possession of tobacco products which were removed from the place of production without the payment of excise tax.

Filing Date

For each place of production, a separate return shall be filed and the excise tax due shall be paid before removal of the tobacco products from the place of production.

For EFPS Taxpayers,

The filing and return and payment of excise tax due thereon shall be in accordance with the provisions of existing applicable revenue issuances.

2304 Certificate of Income Payment Not Subject to Withholding Tax (Excluding Compensation Income)

Certificate of Income Payment Not Subject to Withholding Tax (Excluding Compensation Income)

Description

A Certificate to be accomplished and issued by a Payor to recipients of income not subject to withholding tax. This Certificate should be attached to the Annual Income Tax Return – BIR Form 1701 for individuals, or BIR Form 1702 for non-individuals.

Filing Date

Payor must furnish the payee on or before January 31 of the year following the year in which the income payment was made.

2305 Certificate of Update of Exemption and of Employer's and Employee's Information

Certificate of Update of Exemption and of Employer’s and Employee’s Information

Description

A Certificate to be accomplished and issued in case of increase or decreases in exemption, change of status, change in the person of employer, change in the type of employment, acquiring employment after having registered as engaged in business or exercise of profession, change in the working status of the spouse, execution of the “waiver to claim the Additional Exemption” by the husband, or revocation of the previously executed “waiver to claim the Additional Exemption” by the husband.

Filing Date

File this form with the RDO where the taxpayer is registered, within ten (10) days after such change or event. (This form is given to the main employer, copy furnished the secondary employer).

A Certificate to be accomplished and issued by a Payor/WA to each recipient of income subjected to final tax. The column amount of payment should indicate the total amount paid and the total taxes withheld and remitted during the period.

Filing Date

To be issued to payee on or before January 31 of the year following the year in which income payment was made. However upon request of the payee the payor must furnish such statement to the payee simultaneously with the income payment.

A Certificate to be accomplished and issued to recipients of income subject to expanded withholding tax paid by a Payor/Withholding Agent including government money payments made by a government office showing therein the monthly breakdown of the total income payments made and the total taxes withheld and remitted during the quarter/period.

For EWT – This Certificate in turn should be attached to the Quarterly/Annual Income Tax Return – BIR Forms 1701Q / 1701 for individuals, or BIR Form 1702Q/ 1702 for non-individuals, in which case, the amount of withholding tax shall be allowed as a tax credit against the income tax liability of the income recipient in the taxable quarter or year in which the income was earned or received.

For Percentage Taxes on Government Money Payments – This Certificate is to be attached to the Quarterly Percentage Tax return (BIR Form No. 2551M and 2551Q).

For VAT Withholding – This Certificate is to be attached to the Monthly VAT Declaration (BIR Form No. 2550M) and Quarterly VAT Return (BIR Form No. 2550Q).

Filing Date

For EWT – To be issued to payee on or before the 20th day of the month following the close of the taxable quarter. Upon request of the payee, however, the payor must furnish such statement to the payee simultaneously with the income payment.

For Percentage Tax On Government Money Payments – To be issued to the payee on or before the 10th day of the month following the month in which withholding was made. Upon request of the payee, however, the payor must furnish such statement to the payee simultaneously with the income payment.

For VAT Withholding – To be issued to the payee on or before the 10th day of the month following the month in which withholding was made. Upon request of the payee, however, the payor must furnish such statement to the payee simultaneously with the income payment.

2316 Certificate of Compensation Payment / Tax Withheld For Compensation Payment With or Without TAx Withheld

Certificate of Compensation Payment / Tax Withheld For Compensation Payment With or Without TAx Withheld

Description

A Certificate to be accomplished and issued to each employee receiving salaries, wages and other forms or remuneration by each employer indicating therein the total amount paid and the taxes withheld therefrom during the calendar year.This Certificate in turn should be attached to the Annual Income Tax Return (BIR Form 1700 – for individuals receiving purely compensation income, or BIR Form 1701 for individuals with mixed income).

Filing Date

To be issued to payee on or before January 31 of the succeeding year in which the compensation was paid, or in cases where there is termination of employment, it is issued on the same day the last payment of wages is made.